21098 Federal Register / Vol. 76, No. 72 / Thursday, April 14, 2011 / Notices 

property and from the sale or exchange 

of S corporation stock. Section 1.1254– 

4(c)(2) of the regulation provides that 

gain recognized on the sale or exchange 

of S corporation stock is not treated as 

ordinary income if the shareholder 

attaches a statement to his or her return 

containing information establishing that 

the gain is not attributable to section 

1254 costs. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individuals. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 1,000. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: April 8, 2011. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–9001 Filed 4–13–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Internal Revenue Service Advisory 

Council (IRSAC); Nominations 

AGENCY: Internal Revenue Service, 

Department of the Treasury. 

ACTION: Request for applications. 

SUMMARY: The Internal Revenue Service 

(IRS) requests applications of 

individuals to be considered for 

selection as members of the Internal 

Revenue Service Advisory Council 

(IRSAC). Nominations should describe 

and document the proposed member’s 

qualification for IRSAC membership, 

including the applicant’s knowledge of 

Circular 230 regulations and the 

applicant’s past or current affiliations 

and dealings with the particular tax 

segment or segments of the community 

that the applicant wishes to represent 

on the council. Applications will be 

accepted for current vacancies from 

qualified individuals and from 

professional and public interest groups 

that wish to have representatives on the 

IRSAC. The IRSAC is comprised of no 

more than thirty-five (35) appointed 

members; approximately twelve of these 

appointments will expire in December 

2011. It is important that the IRSAC 

continue to represent a diverse taxpayer 

and stakeholder base. Accordingly, to 

maintain membership diversity, 

selection is based on the applicant’s 

qualifications as well as areas of 

expertise, geographic diversity, major 

stakeholder representation and 

customer segments. 

The Internal Revenue Service 

Advisory Council (IRSAC) provides an 

organized public forum for IRS officials 

and representatives of the public to 

discuss relevant tax administration 

issues. The council advises the IRS on 

issues that have a substantive effect on 

Federal tax administration. As an 

advisory body designed to focus on 

broad policy matters, the IRSAC reviews 

existing tax policy and/or recommends 

policies with respect to emerging tax 

administration issues. The IRSAC 

suggests operational improvements, 

offers constructive observations 

regarding current or proposed IRS 

policies, programs, and procedures, and 

advises the IRS with respect to issues 

having substantive effect on Federal tax 

administration. 

DATES: Written applications will be 

accepted from May 2, 2011 through June 

17, 2011. 

ADDRESSES: Applications should be sent 

to National Public Liaison, CL:NPL:P, 

Room 7559 IR, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

Attn: Lorenza Wilds; or by e-mail: 

*public_liaison@irs.gov. Applications 

may be submitted by mail to the address 

above or faxed to 202–927–4123. 

Application packages are available on 

the Tax Professional’s Page, which is 

located on the IRS Internet Web site at 

http://www.irs.gov/taxpros/index.html. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Lorenza Wilds, 202–622–6440 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: IRSAC 

was authorized under the Federal 

Advisory Committee Act, Public Law 

92–463. The first Advisory Group to the 

Commissioner of Internal Revenue—or 

the Commissioner’s Advisory Group 

(‘‘CAG’’)—was established in 1953 as a 

‘‘national policy and/or issue advisory 

committee.’’ Renamed in 1998, the 

Internal Revenue Service Advisory 

Council (IRSAC) reflects the agencywide scope of its focus as an advisory 

body to the entire agency. The IRSAC’s 

primary purpose is to provide an 

organized public forum for senior IRS 

executives and representatives of the 

public to discuss relevant tax 

administration issues. 

Conveying the public’s perception of 

IRS activities, the IRSAC is comprised 

of individuals who bring substantial, 

disparate experience and diverse 

backgrounds on the Council’s activities. 

Membership is balanced to include 

representation from the taxpaying 

public, the tax professional community, 

small and large businesses, 

international, wage and investment 

taxpayers and the knowledge of Circular 

230. 

IRSAC members are nominated by the 

Commissioner of the Internal Revenue 

Service with the concurrence of the 

Secretary of the Treasury to serve a 

three year term. There are four 

subcommittees of IRSAC, the Small 

Business/Self Employed (SB/SE); Large 

Business and International (LB&I); Wage 

& Investment (W&I); and the Office of 

Professional Responsibility (OPR). 

Members are not paid for their 

services. However, travel expenses for 

working sessions, public meetings and 

orientation sessions, such as airfare, per 

diem, and transportation to and from 

airports, train stations, etc., are 

reimbursed within prescribed Federal 

travel limitations. 

An acknowledgment of receipt will be 

sent to all applicants. In accordance 

with the Department of the Treasury 

Directive 21–03, a clearance process 

including annual tax checks and a 

practitioner check with the Office of 

Professional Responsibility will be 

conducted. In addition, all applicants 

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Federal Register / Vol. 76, No. 72 / Thursday, April 14, 2011 / Notices 21099 

deemed ‘‘best qualified’’ will have to 

undergo a Federal Bureau of 

Investigation (FBI) fingerprint check. 

‘‘Federally-registered lobbyists cannot be 

members of the IRSAC.’’ 

Equal opportunity practices will be 

followed for all appointments to the 

IRSAC in accordance with the 

Department of the Treasury and IRS 

policies. ‘‘The IRS has special interest in 

assuring that women and men, members 

of all races and national origins, and 

individuals with disabilities are 

adequately represented on advisory 

committees: and therefore, extends 

particular encouragement to 

nominations from such appropriately 

qualified candidates.’’ 

Dated: April 6, 2011. 

Candice Cromling, 

Director, National Public Liaison. 

[FR Doc. 2011–8992 Filed 4–13–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Determinations Concerning Illnesses 

Discussed In National Academy of 

Sciences Reports on Gulf War and 

Health, Volumes 4 and 8 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: As required by law, the 

Department of Veterans Affairs (VA) 

hereby gives notice that the Secretary of 

Veterans Affairs, under the authority 

granted by the Persian Gulf War 

Veterans Act of 1998, has determined 

that there is no basis to establish any 

new presumptions of service connection 

at this time for any of the diseases, 

illnesses, or health effects discussed in 

the September 12, 2006, and April 9, 

2010, reports of the Institute of 

Medicine of the National Academy of 

Sciences (NAS), respectively titled Gulf 

War and Health, Volume 4: Health 

Effects of Serving in the Gulf War 

(Volume 4) and Gulf War and Health, 

Volume 8: Update of Health Effects of 

Serving in the Gulf War (Volume 8). 

FOR FURTHER INFORMATION CONTACT: 

Gerald Johnson, Regulations Staff 

(211D), Compensation and Pension 

Service, Veterans Benefits 

Administration, Department of Veterans 

Affairs, 810 Vermont Avenue, NW., 

Washington, DC 20420, telephone (202) 

461–9727. (This is not a toll-free 

number.) 

SUPPLEMENTARY INFORMATION: 

I. Statutory Requirements 

The Persian Gulf War Veterans Act of 

1998, Public Law 105–277, title XVI, 

112 Stat. 2681–742 through 2681–749 

(set out as a note under 38 U.S.C. 1117 

and codified in part at 38 U.S.C. 1118), 

and the Veterans Programs 

Enhancement Act of 1998, Public Law 

105–368, 112 Stat. 3315, directed the 

Secretary to seek to enter into an 

agreement with the NAS to review and 

evaluate the available scientific 

evidence regarding associations between 

illnesses and exposure to toxic agents, 

environmental or wartime hazards, or 

preventive medicines or vaccines to 

which service members may have been 

exposed during service in the Southwest 

Asia theater of operations during the 

Persian Gulf War. Under this agreement, 

Congress directed NAS to identify 

agents, hazards, medicines, and 

vaccines to which service members may 

have been exposed during the Persian 

Gulf War. Congress required NAS, to the 

extent that available scientific data 

permits meaningful determinations, to 

determine for each substance or hazard 

identified: (1) Whether a statistical 

association exists between exposure to 

the substance or hazard and the 

occurrence of illnesses, (2) whether 

there is an increased risk of the illness 

among exposed human or animal 

populations, and (3) whether a plausible 

biological mechanism or other evidence 

of a causal relationship exists. Public 

Law 105–277, 112 Stat. 2681–747. 

In addition, Congress authorized VA 

to compensate Gulf War Veterans for 

diagnosed or undiagnosed illnesses that 

are determined by VA to warrant a 

presumption of service connection 

based upon a positive association with 

exposure, as a result of Gulf War 

service, to a toxic agent, an 

environmental or wartime hazard, or a 

preventive medication or vaccine 

known or presumed to be associated 

with Gulf War service. 38 U.S.C. 1118. 

Thus, upon receipt of each NAS report, 

VA must determine whether a 

presumption of service connection is 

warranted for any disease or illness 

discussed in the report. A presumption 

of service connection is warranted if VA 

determines, based on sound medical 

and scientific evidence, that there is a 

positive association between the 

exposure of humans and animals to a 

biological, chemical, or other toxic 

agent, environmental or wartime hazard, 

or preventive medicine or vaccine 

known or presumed to be associated 

with service in the Southwest Asia 

theater of operations during the Gulf 

War and the occurrence of a diagnosed 

or undiagnosed disease or illness in 

humans and animals. 38 U.S.C. 1118(b). 

If the Secretary determines that a 

presumption of service connection is 

not warranted, the Secretary shall 

publish in the Federal Register a notice 

of the determination. 38 U.S.C. 

1118(c)(3)(A). Accordingly, this notice 

announces VA’s determination that no 

new presumptions of service connection 

are warranted for any disease or illness 

discussed in Volume 4 and Volume 8. 

II. NAS Reports: Gulf War and Health 

Series 

The NAS has issued eight numbered 

reports and two unnumbered ‘‘updates’’ 

in the Gulf War and Health series, 

which examine the health effects of 

exposure to specific chemical agents, 

environmental and wartime hazards, 

and preventive medicines and vaccines. 

Federal Register notices have been 

published on four of the eight numbered 

reports and two unnumbered updates 

announcing the Secretary’s 

determination that the available 

evidence does not warrant a 

presumption of service connection for 

any of the diseases discussed in the four 

reports: Gulf War and Health, Volume 1: 

Depleted Uranium, Sarin, 

Pyridostigmine Bromide, and Vaccines 

(66 FR 35702 (2001)); Gulf War and 

Health, Volume 2: Insecticides and 

Solvents (72 FR 48734 (2007)); Gulf War 

and Health: Updated Literature Review 

of Sarin (73 FR 42411 (2008)); Gulf War 

and Health, Volume 3: Fuels, 

Combustion Products, and Propellants 

(73 FR 50856 (2008)); Gulf War and 

Health, Volume 5: Infectious Diseases 

(74 FR 15063 (2009)); Gulf War and 

Health: Updated Literature Review of 

Depleted Uranium (75 FR 10867 (2010)); 

and Gulf War and Health, Volume 6: 

Physiologic, Psychologic, and 

Psychosocial Effects of DeploymentRelated Stress (76 FR 2447 (2011)). 

The Volume 4 report is covered in 

this notice. The findings for Gulf War 

and Health, Volume 7: Long-Term 

Consequences of Traumatic Brain Injury 

are currently under review. The latest 

report, Volume 8, will also be covered 

in this notice. Based on Volume 4 and 

Volume 8, VA published a proposed 

rule on November 17, 2010 to clarify 

that FGIDs fall within the scope of the 

existing presumption of service 

connection for medically unexplained 

chronic multisymptom illnesses. 75 FR 

70162. Aside from that clarification, VA 

has determined that no other changes to 

the existing presumptions relating to 

multisymptom illness, nor any new 

presumptions, are warranted at this 

time. 

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